Tax Liability Breakup Gst

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Dear Sir,
I am if i am qrmp scheme under Gst,
Sir maine jan month mein excel sheet par sale-purchase computation kiya aur 2500 output tax bana wo self assessed challan bana kar jama kara diya lekin feb mein purchase zyada hone ki wajah se koi tax nahi bana. aur ab qtr end means march month mein teeno month ka 15500 output tax banta hai output tax banta hai jo ki maine (15500-2500)= 13000 jama kara diya.
Dear Sir Mera question yeh hai ki abhi gstr-3b mein nayi tab activate ki hai aur maine abhi tak koi bhi return after due date nahi file ki hai to mujhe is tab mein kuch data feed karna hoga kya ya nahi. pls tell me.
thanks in advance....
Replies (1)

Hi Asif, thanks for your question about GST liability breakup under the QRMP scheme and the new GSTR-3B tab.

Here’s a clear explanation for your situation:


Your Situation:

  • Under QRMP, you deposited ₹2,500 as output tax for January.

  • February had no output tax due to higher purchases.

  • For March, total output tax liability for the quarter is ₹15,500.

  • You deposited ₹13,000 (i.e., ₹15,500 - ₹2,500 already paid).

  • Now, the new GSTR-3B tab is activated but you haven’t filed any return yet.


What You Need to Do:

  1. Quarterly Return Filing:

    • Since you are under QRMP, you need to file GSTR-3B return quarterly for Jan-Mar.

    • The total output tax liability for the quarter (₹15,500) should be declared in the March month’s return(quarterly return).

  2. Self-assessed Tax Deposits:

    • Your monthly tax payments (like ₹2,500 for Jan) are advance tax deposits.

    • When you file the quarterly return, you need to show these advance deposits.

    • The system will allow you to adjust the ₹2,500 and ₹0 for Feb against the total liability of ₹15,500.

  3. New GSTR-3B Tab:

    • The new tab is designed to help you declare monthly/quarterly liability and payments.

    • You must fill the quarterly return in the March month tab, reflecting the full liability and earlier payments.

    • No separate data feed for Jan or Feb is required as you are filing quarterly.

    • Just ensure all payments and liabilities are reconciled in the March return.

  4. Filing After Due Date:

    • If you have not filed till now (and the due date is passed), you should file as soon as possible to avoid penalties.

    • Late fees apply on delayed filing.


Summary:

  • File quarterly GSTR-3B return for Jan-Mar in March month tab.

  • Show total tax liability ₹15,500.

  • Adjust earlier payments ₹2,500 (Jan) and 0 (Feb) against this.

  • No need to feed Jan or Feb data separately.

  • File ASAP to avoid penalty.



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